New South Wales Repealed Acts

This legislation has been repealed.

DEBITS TAX ACT 1990

- As at 2 July 2008
- Act 112 of 1990

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

   1.      Name of Act
   2.      Commencement
   3.      Definitions
   4.      Notional separation of debits
   5.      Taxation Administration Act 1996
           6, 7. (Repealed)

   PART 2 - IMPOSITION AND AMOUNT OF TAX

   8.      Imposition of tax
   9.      Amount of tax

   PART 3 - LIABILITY TO TAX

   10.     Liability to tax
   11.     When tax payable
   12.     Recovery of tax by financial institutions
   13.     Certificates of exemption from tax
   14.     Offences relating to certificates of exemption

   PART 4 - RETURNS AND REFUNDS

   15.     Returns in respect of taxable debits
   16.     Refund of amounts incorrectly paid
   17.     Refunds for tax paid on excluded debits
           18-22. (Repealed)

   PARTS 5-7 - (Repealed)
   None

   PART 8 - MISCELLANEOUS

   44.     Return in relation to exempt accounts
           45-52. (Repealed)
   53.     Regulations
   54.     (Repealed)
   55.     Transitional provisions
           SCHEDULE 1
           Schedule 2 (Repealed)
           SCHEDULE 3